For each ratio listed, identify whether the change in ratio value from the Prior Year to the Current Year is usually regarded as favorable or unfavorable. Ratio 1. Profit margin 2. Debt ratio 3. Gross margin 4. Acid-test ratio 5. Accounts receivable turnover 6. Basic earnings per share 7. Inventory turnover 8. Dividend yield Current Year Prior Year Change 21 % 19 % 67 % 64 % 48 % 56 % 1.20 1.26 6.0 7.3 $ 1.10 $ 0.98 5.2 5.1 5.0 % 4.8 %